1.audit 审计 f<uLbJ6
2.attestation 鉴证 !a~>;+
3.credibility 可信赖程度 M=x/PrY"R
4.audit of financial statements 财务报表审计 {_ww1'|A
5.agreed-upon procedures 执行商定程序 ^g~Asz5]
6.high levels of assurance 高水平保证 ;6L<Syl5
7.compilation 编制 ~ra2Xyl
8.reliability 可靠性 j?+FS`a!
9.relevance 相关性 _z)G!_7.>\
10.professional skepticism 职业谨慎 C
z4"[C`;
11.objectivity 客观性 $oH?oD1
12. professional competence 专业胜任能力 b3H~a2"d
13.Senior/CPA-in-charge 项目经理 JQ%e'
14.audit engagement letter 业务约定书 WA8Qt\Q
15.recurring audit 连续审计 TWQf2
16.the client 委托人 MH 'S,^J
17.change CPA 更换注册会计师 $[VKM|Zjw
18.the existing CPA 现任注册会计师
IpoZ6DB$
19.the successor CPA 后任注册会计师 D+
LeZBJ
20.the preceding CPA前任注册会计师 P@lExF*D1:
21.issue the audit report 出具审计报告 V~&P<=8;Wl
22.expert 专家 E3_e~yu&
23.the board of directors 董事会 PGP9-M
24.knowledge of the entity‘ s business 了解被审计单位情况 VDx=Tsu-
25.assess material misstatement risks评估重大错报风险 dU3UCD+2y
26.detemine the nature, timing and extent of the audit procedures 确定审计程序的性质、时间和范围 P_z3TK
27.a general knowledge of —— 初步了解―――的情况 8P
Dt 7
\
28.a more knowledge of—— 进一步了解的情况 %8yfFrk
29.the prior year‘s working papers 以前年度工作底稿 T#|Qexz6 @
30.minutes of meeting 会议纪要 %^p1ax
31.business risks 经营风险 ]B:g<}5$4
32.appropriateness 适当性 Aw;~b&.U{_
33.accounting estimate 会计估计 ;B^G<
34.management representations 管理层声明 ch 4z{7
35.going concern assumption 持续经营假设 iPa!pg4m
36.audit plan 审计计划 Z$k4T$,[-
37.significant audit areas 重点审计领域 z=N'evx~
38.error 错误 .2C}8GGC'
39.fraud舞弊 %njX'7^u
40.modified or additional procedures 修改或追加审计程序 TCX*$ac"
41.misappropriation of assets 侵占资产 Vu*
yEF}
42.transactions without substance 虚假交易 ot;j6eAH~E
43.unusual pressures 异常压力 LU?X|{z
44.the suspected noncompliance 涉嫌存在违法行为 zM|d9TS
45.materialiy 重要性 I$n 0aR6
46.exceed the materiality level 超过重要性水平 Pc nr
47.approach the materiality level 接近重要性水平 5MQD:K2
48.an acceptably low level 可接受水平 ]~U4;
49.the overall financial statement level and in related account balances and transaction levels 财务报表层和相关账户、交易层 Ss@\'K3e
50.misstatements or omissions 错报或漏报 q^JJ5{36e
51.aggregate 总计 '8 1M%KO
52.subsequent events 期后事项 Lf3Ri/@ p
53.adjust the financial statements 调整财务报表 %q;3bfq@N
54.perform additional audit procedures 实施追加的审计程序 ,LSF@1|Fx
55.audit risk 审计风险 ivb&J4?y
56.detection risk 检查风险 [0lCb"
57.inappropriate audit opinion 不适当的审计意见 =IkQ;L&
58.material misstatement 重大的错报 `a["`N^
59.tolerable misstatement 可容忍错报 oA(jtX[(
60.the acceptable level of detection risk 可接受的检查风险